T ENERAL
Grover Sellers
-xXxX
Honorable V. L. Pitman
County Attorney
Anderson County
Palestine, Texas
Dear Sir: Opinion No. O-6557
Re: Commissions of Tax Assessor-
Collectors for independent
districts under Article 2791,
V.A.C.S., andr elated matter.
Your request for opinion has been received and
carefully oonsidered by this department. We quote from your
request as follows:
"1 am writing for an opinion in answer to
the questions hereinafter stated, which involve
the Cayuga School District, No. 28, in Anderson
County. The facts which may be relevant in
the consideration of said questions are as
follows: The Cayuga School District has a
scholastic population of about 200 with about
40 transfers in. The approximate property
valuation for the Sohool District this year
will be $2 400,000.00, the school tax rate is
$1.00 per &ZOO.OO. The Assessor and Collector
of taxes is employed for assessing and collecting
only and is not employed for any other service
in the community.
"(1) Is the above mentioned district required
by law to pay the Tax Assessor-Collector for the
assessing and collecting of said taxes exactly
4% of the taxes received by him, or can the
district pay him more than 4% if it desires?
(2) If the estimated amount of taxes coileoted
for this year is $2,400.00, does the Tax
Assessor-Collector's bond nesessarily have to be
double that amount, or, under the law, can the
bond be a less amount?
"Article 2791, Texas Revised Civil Statutes
seem to snswer these questions, but I am not
,
I-.
-
Hun. V. I;, Pitman - Page 2, O-6557
sure that a strict oompliance with this Artialu is
required, as it may be considered only directory.
If the law requires a strict compliance with this
Article, it seems that the payment by the dis-
trict of more than 4% of the taxes received to
the Assessor and Collector would be unauthorized.
"Your opinion on these ma,tters will be appre-
ciated."
"Article 2723, Vernonts Annotated Texas Civil
Statutes, reads in part as follows:
"The district tax assessor and collector shall
have the same power and shall perform the same duties
withreference to the assessment and allection of
taxes for free school purposes that are conferred
by law upon the city marshal of incorporated towns
or villages, and he shall receive such compexrsation for
er cent of the whole amount of 'tam m.
e shall give bond in double the estimated amount of
%axes coming curmuallg i t hi hands payable to and
*abye approve
30 board,
conditioned for the faithful discharge of his duties,
and that he will pay over to the treasurer of the
board all funds coming into his hands by virtue of
his office as such assessor and collector;. . .'I
(Underscoring ours)
It is our opinion that the above quoted statu-
tory provisions are plain, unambiguous and answer eaoh of
your questions. It is our opinion therefore:
1. The tax assessor-collector of the school
district is entitled to collect such percentage as allowed
him by the board of trustees of the district, not to ex-
ceed 4 per oent of the whole amount of taxes'reoeived by
him. The trustees are not required to allow him 4 per
cent thereof, and may allow less, and they are without
authority to allow him more than 4 per oent of the whole
amount of taxes received by him.
2. It is our opinion that the amount of the
bond of such tax assessor--collector must be double the
Hon. V. L. Pitman - Page 3, O-6557
estimated amount of taxes ooming annually into his hands.
Yours very truly
ATTORNEY GENERAL OF TEXAS
s/ Wm. J. Fanning
Wm. J. Fanning
.Assistant
WJF:BT/og
APPROVED MAY 14, 1945
s/ Cbrlos C. Ashley
BIRST ASSISTANT ATTORNEY GENERAL
Approved Opinion Committee
By GWB, Chairman
Untitled Texas Attorney General Opinion
Combined Opinion